| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "IBM PENSION PLAN": |
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IBM's Pension Plan, 2007.
This paper discusses IBM's pension plan, its evolution and recent de-evolution.
1,100 words (approx. 4.4 pages), 3 sources, MLA, $ 38.95
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Abstract
In this article, the writer looks at how the need to pay former employees' guaranteed pensions has significantly impacted certain automotive corporations' ability to grow, because so much of the money they are earning in the increasingly competitive automotive marketplace is being siphoned into paying promised benefits to retired workers. The writer also points out that IBM is a famous American corporation that has been forced to change some of its generous pension policies due to shifts in the economic climate. The writer discusses that IBM once offered a so-called traditional pensions plan, otherwise known as a defined-benefit plan. The writer then examines how IBM downgraded and adapted its pension plans.
From the Paper
"The most recent downgrade applied to new employees and employees below a certain age, heralding a change likely to be typical of many IT company's policies in their future towards younger workers."
"IBM employees used to have a fixed guarantee of a defined pension upon retirement. Then, given increased shareholder pressures to cut company costs, two-thirds of IBM employees were forced to switch their pension plans from defined-benefit pensions, with guaranteed pension income to retirees, to defined-contribution pension plans. As their name suggests, defined-contribution plans means that an employee's retirement income is guaranteed only if the company paying the pension made a profit."
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Pension Plan, 2002.
A look at the importance of a solid pension planning.
2,900 words (approx. 11.6 pages), 6 sources, $ 106.95
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Abstract
This twelve-page graduate paper is a study of the features of various pension plans. It begins by defining different and extant structures of pension plans and moves on to deducing their relative benefits and disadvantages. The paper concludes by outlining the major features of a good pension plan.
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Interest Rates and Pension Plans, 2004.
An analysis of the future of pension plans in the United States.
928 words (approx. 3.7 pages), 3 sources, MLA, $ 32.95
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Abstract
This paper discusses private retirement plans and interest rates. The paper contends that private retirement plans will increase in importance for Americans over the coming years as a secondary source of income for retired Americans. The paper assesses that there is no direct relationship between the discount rate and the earnings of a pension plan's investments. However, the paper claims that constant fluctuations in the discount rate set forth by Congress make pension plan confidence uncertain.
Outline
Introduction
History of Discount Rates
Summary
From the Paper
"The strength of private retirement plans must be maintained in the upcoming years due to the increasing number of Baby Boomers who will be retiring in the United States. Many retired Americans rely on private pensions and employer-sponsored retirement savings as a secondary source of income in addition to Social Security (Brinner 131). In addition, because the human life expectancy has increased dramatically over recent years, it is very important that policymakers encourage the growth of employer-sponsored retirement plans (Hungerford et al. 13)."
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The Best Pension Plans, 2002.
Examines the qualities and features of solid pension benefit plans that provide the greatest benefit to the employee while not bankrupting the employer.
2,900 words (approx. 11.6 pages), 6 sources, $ 106.95
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Abstract
This paper focuses on pre-loading plans with benefits like 401ks and cash-payouts that allow for employees to get pre-invested benefits without employers having to put up a 1-1 investment.
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Employee Compensation and Pension Plans, 2002.
A study of Individual Retirement Arrangement (IRA) and Roth-IRA personal retirement savings plans.
1,060 words (approx. 4.2 pages), 8 sources, APA, $ 37.95
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Abstract
This paper examines the viable options for personal retirement saving: Individual Retirement Arrangement (IRA) and the Roth-IRA. The paper describes the tax benefits of the funds and the annual contribution limits. It provides complex information on stock option plans and stock ownership plans. The paper is packed with statistics and charts on the financial benefits for these plans.
Table of Contents
1. Individual Retirement Arrangement (IRA) and Roth-IRA
2. Traditional and Roth IRA
3. Annual Contribution Limits
4. Employee Stock Ownership Plan (ESOP) and 401(k) Plan
5. Incentive Stock Option Plan
6. References
From the Paper
"Generally called an Individual Retirement Account is a personal retirement savings plan that is available to anyone during the year who receives taxable compensation. For contribution purposes of IRA, compensation includes salaries, alimony, fees, wages, bonuses, commissions, tips, taxable and separate maintenance payments (Quinn. 1998)."
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Pension Plans, 1995.
Assesses a fully-insured, defined-benefit plan. Discusses the hHistory of plans, types, taxation and accounting issues, funding, cash value, withdrawals and risks.
5,175 words (approx. 20.7 pages), 22 sources, $ 135.95
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From the Paper
"THE FULLY-INSURED DEFINED-BENEFIT PENSION PLAN: HISTORY, DESCRIPTION, AND ASSESSMENT OF 412(I)
Introduction
A wide variety of pension plan types exists in the United States. While the pension plan types are designated by textual descriptions (such as defined-benefit, defined-contribution, and other functional descriptions), numerical designations based on the section of the Internal Revenue Code that regulated pension plans for federal income tax purposes also are widely used. This research focuses on the Section 412(I) pension plan type, which is a fully-insured, defined-benefit plan (Fitzpatrick and Fisher, 1991, p. 52).
The history of the fully-insured, defined-benefit pension plan is reviewed in this research. As this plan type is ..."
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Pension Plan Accounting, 1993.
Auditing regulations covering development & administration of plans in accordance with reporting rules, tax laws, income statements, balance sheets and footnote disclosures.
2,475 words (approx. 9.9 pages), 6 sources, $ 87.95
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From the Paper
"Pension plans are one of the most popular benefits a company can offer to its employees. By helping long-term employees plan for retirement and reducing the reliance on Social Security, pension plans benefit both the employee, through the future payments after retirement, and the company, by encouraging long-term employee tenure. Because pension plans are considered employee benefits, some employees will accept lower salaries when a pension plan is included as part of the compensation package. Pension plans represent the largest institutional investors in the securities markets, and control billions of dollars in the economy. Even small, one person companies use pension plans to help their owners shelter money from taxes and defer those taxes until retirement. Because pension plans are an integral part of the business environment, accounting and auditing procedures are also.."
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Canadian Retirement Pensions, 2008.
This paper looks at the Canada Pension Plan and Old Age Security pension that are relevant for Canadian workers.
829 words (approx. 3.3 pages), 5 sources, APA, $ 29.95
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Abstract
The paper looks at why the Canada Pension Plan (CPP) and Old Age Security pension were brought into existence and explores additional, pertinent acts at the provincial level. The paper then discusses how retirees can ensure they receive CPP/employee benefits and concludes by looking at how the federal acts impact other, provincial acts. The paper highlights the importance of understanding the pension process in Canada and its dynamics.
From the Paper
"To begin with, the Canada Pension Plan and the Old Age Security Pension were both established because it was evident by the early war years that something needed to be done to assist the elderly in their declining years; in particular, these men and women simply did not have enough money to ensure themselves a comfortable, or even adequate, standard of living after retirement. With that in mind, 1951 saw section 94A added to the British North American Act (now the Constitution Act, 1867). The new addition stated that the federal government could enact laws pertaining to old age pensions along as the legislation did not affect laws administered in the provinces. One year later, courtesy the new powers granted under section 94A, the universal Old Age Security Program was put into place, but only for Canadians aged 70 and above."
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UK Pensions Policy, 2005.
An in-depth look at the new reforms put out by the Labour Party concerning pension plans for the elderly.
4,489 words (approx. 18.0 pages), 19 sources, MLA, $ 117.95
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Abstract
The pension policy of the UK is one that is followed as a model by various other parts of the world for its efficient dealing with the problem of pensions for the aged of the UK. The government takes a keen interest in reforms in the area of pensions and it was for this reason that it announced the latest set of reforms in the year 2000, in its 'pre-budget report' that was released in the month of November of the same year. The paper explains that the report contained a series of reforms and improvements for pensioners. Taken as a whole, the government will be paying pensioners the amount of more than 4 billion pounds a year, every year to pensioners, from the year 2003-2004 onwards. This amount would be a great boon for pensioners in improving the quality of their lives in their final years, especially in the case of those who are extremely economically deprived. The paper examines what prompted the New Labour Party to come up with a complete set of reforms and changes in the pension schemes and policies for pensioners and why there is a need for a pension policy.
From the Paper
"The legislation that traditionally covers the previously used occupational as well as personal pension schemes is applicable to this new scheme too, but the difference lies in the regulatory standards and the framework on which it is based. When an employer has been able to identify a stakeholder pension scheme and has been able to educate his employees on the various details pertaining to this scheme, he is then required to provide his employees with reasonable access to persons who are in charge of representing and selling this scheme. The employer would also be required to deduct contributions to this scheme from the employee's wages if requested to do so by the employee himself, and pay this amount into the stakeholder pension scheme. However, the employer is not expected to make any monetary contributions towards this scheme; it is the sole responsibility of the employee. In the case of the non-compliance of the employer, he would have to pay a hefty fine of up to 5,000 pounds, and up to 50,000 pounds for non-compliance from a company."
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The U.S. Government Thrift Savings Plan vs. the Roth IRA, 2002.
A comparison of the U.S. government?s Thrift Savings Plan and The Roth IRA for military pension plans.
2,120 words (approx. 8.5 pages), 4 sources, APA, $ 66.95
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Abstract
This paper examines use of rate of return and annual cash flow analysis techniques to evaluate the relative benefits to the military member of investing in the U.S. government Thrift Savings Plan or the Roth IRA. This paper includes charts, graphs and calculations. The author of the paper states that the analyses are only an average of historical returns, future performance is not guaranteed.
Table of Contents
Introduction
Assumptions
Historical Trend Data
Rate of Return Analysis
Annual Cash Flow Analysis
Conclusion
References
From the Paper
"Enlisted members of the United States Armed Forces have, just within the last year, been given a new vehicle through which to invest their retirement money--the government Thrift Savings Plan, or TSP. Available to civilian federal employees for years past, the TSP works much like a 401(k) plan works in the private sector, offering "military members the potential to supplement military retirement significantly and also reduce current taxes by contributing from pre-tax dollars and watching tax-deferred earnings accumulate" (Air Force News Archive, 2002, n.p.). The current limit on annual contributions for service members is capped at seven percent of a member's base pay, but that limit is expected to increase to ten percent by the year 2005 (Air Force News Service, 2002)."
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IBM New Benefits Analysis, 2006.
This paper analyzes IBM's new benefits scheme and planned pension freeze.
1,350 words (approx. 5.4 pages), 6 sources, $ 53.95
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Abstract
This document discusses IBM's planned pension freeze and how it intends to communicate this event to its workforce and its stakeholders. This paper is a strategic communication plan designed to execute the communication of this planned benefit event. It is designed to communicate the rationale, the methodology, and the alternative benefits that are involved with the pension freeze.
From the Paper
"International Business Machines (IBM) is an icon in the information and technology (IT) industry with a long history of offering some of the best benefit and compensation plans in both in its industry and without. Currently IBM has completed its strategic shift from a hardware and manufacturing oriented business model for which is was known 10-15 years ago to that of a business consulting firm where its revenues and margins are substantially higher because of the lower operating costs. IBM's present line of businesses (LOBs) consist of both manufacturing of some computing technology hardware but increasingly expanded hardware and software services to support its products and applications in the field."
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Social Security in Business, 2002.
Discusse how business integrates social security with pension plans.
1,650 words (approx. 6.6 pages), 8 sources, $ 62.95
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Abstract
This paper considers how business integrates company pension plans with the Social Security system, the consequencs and how reform would affect both.
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Pension Protection Act of 2006, 2008.
A case study to determine whether the Pension Protection Act of 2006 does or does not protect employees as well as, costs (if any) related to the Act.
9,948 words (approx. 39.8 pages), 22 sources, APA, $ 201.95
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Abstract
This case study explores the costs an employee incurs for a pension plan from Everest Reinsurance [U.S. Company) prior to, as well as after, the ratification of the Pension Protection Act of 2006. During the course of this study effort, the researcher provides a detailed review of the Pension Protection Act of 2006, a unique, contemporary law that affects companies across the U.S. The researcher also assesses and analyzes information relating to Everest Reinsurance, a company based in New Jersey. Staff of Everest Reinsurance, along with the company's employees enrolled in the 401 (K) plan, founded by Prudential Financial, constitute this study's population.
Outline:
Introduction
Literature Review
Methodology
From the Paper
"This case study explores the costs an employee incurs for a Pension Plan from Everest Reinsurance [U.S. Company), prior to, as well as, after the ratification of the Pension Protection Act of 2006. During the course of this study effort, this researcher provides a detailed review of the Pension Protection Act of 2006, a unique, contemporary law that affects companies across the U.S. This researcher also assesses and analyzes information relating to Everest Reinsurance, a company based in New Jersey. Staff of Everest Reinsurance, along with the company's employees enrolled in the 401 (K) plan, founded by Prudential Financial, constitute this study's population. In addition to fulfilling the Aim for this study, analyzing pension plan prices before and after the "New Act", this researcher expects to identify the number of employees currently participating in the plan, as well as, note individuals not enrolled in the plan, prior to the Pension Protection Act of 2006 becoming effective. After this stage of the study is complete, this researcher then researches and ascertains the cost of the Pension Protection Act of 2006 per employee. With these calculations completed, this researcher expects to calculate the cost impact of "the Plan". When this researcher completes this step, the researcher should have assessed enough material to determine the additional costs the Act added to employee expenses, versus the previous costs for employees prior to the Pension Protection Act of 2006 enactment. "
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Trusts Law: The Pension Protection Fund, 2006.
A look at the argument that the pension protection fund is simply an unnecessary burden on properly funded and effectively managed pension funds.
4,220 words (approx. 16.9 pages), 17 sources, APA, $ 112.95
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Abstract
The Pension Protection Fund (PPF) was introduced by the Government under the Pensions Act 2004 in order to protect members of private sector defined benefit schemes whose firms become insolvent with insufficient funds in their pension scheme. This paper begins with background discussion on the overall operation of the U.K. pensions system in order to demonstrate the context within which the defined benefit occupational trust scheme, and thus the protection conferred by the PPF, operates. It then examines the origins of the fund amid a growing crisis of deficient pensions funds, before detailing how it operates in practice. The key arguments in support of the title statement are then discussed, and evaluated through consideration of measures that have been taken in order to alleviate any such unnecessary burdens.
Outline:
Abstract
Background
The Role of the Trust in Pensions and the Growing Pensions Crisis
The Origins and Operation of the Pension Protection Fund
The 'Burden' of the Pension Protection Fund
Easing the Burden
Conclusions: An 'Unnecessary' Burden?
From the Paper
"Occupational pension schemes are in almost all cases established in the form of a trust . There are a number of advantageous reasons for this. Firstly, the use of the trust instrument allows for a number of benefits in relation to tax liability; provided that the scheme is 'approved' by the Inland Revenue, the investments made using the trust fund are free from both income and capital gains taxation, whilst additional tax reliefs exist in respect of the contributions to the fund from both the employee and the employer . Secondly the trust represents a "cheap and flexible vehicle" , allowing a scheme to be established in any such way as the employer wishes; consequently allowing it to set the 'balance of power' over the fund in its favour."
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Income Disparity and Age, 2005.
A comparison of income disparity and pension plans for the elderly in the US and Canada.
2,475 words (approx. 9.9 pages), 10 sources, $ 97.95
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Abstract
This paper compares statistics from the United States and Canada in terms of income disparity and age, showing how the elderly earn less and may be retired so that they are dependent on pensions and government payments to live,. The paper analyzes how the retirement system in Canada is better shaped to maintain a level for the elderly than is the Social Security system in the United States.
From the Paper
"Income inequality has been examined from a number of perspectives, noting the wide disparity between the income of the richest and the poorest, between people in different jobs, between genders, between different racial groups, and on the basis of age. Many such inequalities are evidence of unfair distribution, while that for age suggests certain characteristics of working life as the cause. An examination of the age disparities in the United States and Canada show why this is so and also suggest some differences between the two countries. Income disparities exist within age groups and have more to do with unfair distribution caused by such other factors as race and gender, along with expected differences on the basis of education."
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